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#revenue-recognition

Признаване на приходи

Принципи за признаване на приходи и счетоводни стандарти

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8 минути четене

CCRC Entrance Fee Accounting: Deferred Revenue, the Future Service Obligation, and the $190 Million Refund Problem

Since 2020, at least 16 CCRC bankruptcies have cost residents an estimated $190 million in unpaid entrance-fee refunds. Here is how continuing care retirement communities actually account for entrance fees — deferred-revenue amortization, the actuarially computed Future Service Obligation (FSO) liability, and the re-occupancy dependency that can make a community look solvent on paper right up until it fails.

Mike Thrift

healthcareretirementrevenue-recognition
9 минути четене

Swim School Bookkeeping: Deferred Revenue for Session Packs, Instructor Pay, and Pool Costs

A $400 session pack is a liability, not June revenue — swim school bookkeeping hinges on deferring prepaid lesson income, budgeting pool leases as fixed costs, and classifying certified instructors correctly. Covers franchise cost benchmarks ($95K–$3.75M), instructor pay of $19–$35/hour, USA Swimming fee pass-throughs, and a monthly close checklist.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
8 минути четене

Funeral Home and Cemetery Bookkeeping: How Pre-Need Trusts and Revenue Recognition Actually Work

Pre-need funeral contracts can span 40 years between payment and service, so GAAP defers the revenue as a liability until delivery — while cemetery plot sales are recognized immediately as real-estate-like transactions. A guide to state trusting percentages, perpetual care funds, and the bookkeeping separations that keep deathcare businesses compliant.

Mike Thrift

bookkeepingrevenue-recognitiontrust
9 минути четене

Indoor Skate Park Bookkeeping: Why Three Revenue Streams Can Sink a Profitable Facility

An indoor skate park is three businesses in one — admissions with near-zero COGS, high-margin coaching, and pro shop retail carrying 55–70% cost of goods sold. This guide covers splitting the chart of accounts by stream, recognizing punch card and membership revenue under ASC 606, depreciating ramp systems over 5–7 years with Section 179, and building a margin-weighted break-even model against $25,000–$30,000 in monthly fixed costs.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
8 минути четене

Colorado's Psilocybin Healing Centers Just Watched Cannabis Get a Tax Break They Didn't

Cannabis got Section 280E relief when medical marijuana moved to Schedule III in April 2026, but Colorado's 34 licensed psilocybin healing centers are still fully subject to it. Here is how 280E limits deductions to COGS, why facilitator session labor is the contested cost category, and how to structure a chart of accounts, deferred revenue, and cash controls for a Schedule I business.

Mike Thrift

tax-compliancecost-of-goods-soldbookkeeping
9 минути четене

Cotton Gin Bookkeeping: Costing the Per-Bale Ginning Fee, Cottonseed Byproduct Revenue, and Module Truck Hauling

USDA's latest survey put average ginning cost at $49.31 per bale in 2022, up 106% in three years. This guide shows how a cotton gin should structure its books — unbundling the per-bale ginning fee into receiving, drying, pressing, and bagging cost centers, booking cottonseed (15–20% of per-bale gross revenue) as a separate product line, and breaking module truck hauling out as its own transportation charge.

Mike Thrift

bookkeepingfarmingseasonal-business
10 минути четене

Extended Warranty Revenue Isn't Yours Yet: Why ASC 606 Says You Can't Book It at the Point of Sale

ASC 606 treats a separately priced extended warranty as a distinct performance obligation, so a $150 three-year service contract is booked as unearned revenue and recognized at $4.17 per month over 36 months — not as sale revenue on day one. This guide explains the assurance-type vs. service-type distinction, the three standalone-selling-price allocation methods for bundled pricing, and the journal entries small retailers need.

Mike Thrift

revenue-recognitionaccountingsmall-business
9 минути четене

FTC 2026 Clayton Act Section 8 Thresholds: When Interlocking Directorates Become Illegal for VC- and PE-Backed Boards

The FTC's 2026 Clayton Act Section 8 thresholds are $54,402,000 in capital, surplus, and undivided profits and $5,440,200 in competitive sales. With regulators now counting board observers, investment funds, and LLCs, here is a practical checklist for VC- and PE-backed boards to spot illegal interlocking directorates.

Mike Thrift

compliancelegalstartup
9 минути четене

Helicopter Sightseeing Tour Bookkeeping: Part 91 vs. Part 135, Insurance Costs, and the 2029 Fleet Deadline

How a sightseeing helicopter operator's books differ from other small businesses — Part 91.147 vs. Part 135 certificates drive $5–25M liability premiums, helicopters depreciate over 5 years under MACRS only if business use stays above 50%, weather cancellations complicate ASC 606 deferred revenue, and NYC's December 2029 Stage 3 noise ban turns non-compliant airframes into an asset-impairment problem today.

Mike Thrift

bookkeepinginsurancedepreciation
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